{"id":16150,"date":"2015-10-24T09:37:58","date_gmt":"2015-10-24T09:37:58","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=16150"},"modified":"2016-12-13T09:45:32","modified_gmt":"2016-12-13T09:45:32","slug":"kiem-ke-tai-san","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=16150","title":{"rendered":"Ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n"},"content":{"rendered":"<div style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Chu\u1ea9n b\u1ecb cho c\u00f4ng t\u00e1c quy\u1ebft to\u00e1n cu\u1ed1i n\u0103m, doanh nghi\u1ec7p th\u01b0\u1eddng t\u1ed5 ch\u1ee9c <em><strong>ki\u1ec3m k\u00ea h\u00e0ng h\u00f3a, t\u00e0i s\u1ea3n<\/strong><\/em>&#8230; \u0110\u1ec3 ph\u1ee5c v\u1ee5 t\u1ed1t cho c\u00f4ng t\u00e1c <strong>ki\u1ec3m k\u00ea cu\u1ed1i n\u0103m<\/strong>, <a href=\"https:\/\/centax.dsoftware.vn\" target=\"_blank\">K\u1ebf to\u00e1n thu\u1ebf\u00a0Centax<\/a> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n \u00a0b\u00e0i vi\u1ebft: <strong>Ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n<\/strong><\/span><\/div>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><em>Ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n<\/em> l\u00e0 vi\u1ec7c ki\u1ec3m tra t\u1ea1i ch\u1ed7 c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n hi\u1ec7n c\u00f3 nh\u1eb1m x\u00e1c \u0111\u1ecbnh ch\u00ednh th\u1ee9c s\u1ed1 th\u1ef1c c\u00f3 t\u00e0i s\u1ea3n trong th\u1ef1c t\u1ebf, ph\u00e1t hi\u1ec7n c\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7nh\u00a0gi\u1eefa s\u1ed1 th\u1ef1c t\u1ebf so v\u1edbi s\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n. S\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n l\u00e0 s\u1ed1 li\u1ec7u tr\u00ean c\u01a1 \u00a0s\u1edf \u00a0c\u1eadp nh\u1eadt c\u00e1c ch\u1ee9ng t\u1eeb, t\u1ee9c l\u00e0 s\u1ed1 li\u1ec7u c\u00f3 t\u00ednh ch\u1ea5t h\u1ee3p ph\u00e1p tin c\u1eady.<\/span><\/p>\n<div style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Nh\u01b0ng gi\u1eefa s\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u1edbi th\u1ef1c t\u1ebf v\u1eabn c\u00f3 th\u1ec3 ph\u00e1t sinh ch\u00eanh l\u1ec7nh do m\u1ed9t s\u1ed1 nguy\u00ean nh\u00e2n sau \u0111\u00e2y:<\/span><\/div>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">T\u00e0i s\u1ea3n (v\u1eadt li\u1ec7u, s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a&#8230;) b\u1ecb t\u00e1c \u0111\u1ed9ng c\u1ee7a m\u00f4i tr\u01b0\u1eddng t\u1ef1 nhi\u00ean l\u00e0m cho h\u01b0 hao, xu\u1ed1ng c\u1ea5p.<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Th\u1ee7 kho, th\u1ee7 qu\u1ef9 c\u00f3 th\u1ec3 nh\u1ea7m l\u1eabn v\u1ec1 m\u1eb7t ch\u1ee7ng lo\u1ea1i, thi\u1ebfu ch\u00ednh x\u00e1c v\u1ec1 m\u1eb7t s\u1ed1 l\u01b0\u1ee3ng khi nh\u1eadp, xu\u1ea5t, thu, chi&#8230;<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">K\u1ebf to\u00e1n t\u00ednh to\u00e1n, ghi ch\u00e9p tr\u00ean s\u1ed3 s\u00e1ch c\u00f3 sai s\u00f3t.<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">C\u00e1c h\u00e0nh vi tham \u00f4, gian l\u1eadn, tr\u1ed9m c\u1eafp.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Y\u00eau c\u1ea7u quan tr\u1ecdng nh\u1ea5t \u00a0\u0111\u1ed1i v\u1edbi k\u1ebf to\u00e1n l\u00e0 ghi ch\u00e9p t\u00ednh to\u00e1n ch\u00ednh x\u00e1c, ng\u01b0\u1eddi b\u1ea3o qu\u1ea3n t\u00e0i s\u1ea3n ph\u1ea3i qu\u1ea3n l\u00fd t\u1ed1t kh\u00f4ng \u0111\u1ec3 t\u00e0i s\u1ea3n h\u01b0 h\u1ecfng, m\u1ea5t m\u00e1t. V\u1ec1 m\u1eb7t t\u00e0i s\u1ea3n, y\u00eau c\u1ea7u \u0111\u00f3 c\u00f3 ngh\u0129a l\u00e0 s\u1ed1 li\u1ec7u v\u1ec1 t\u00e0i s\u1ea3n hi\u1ec7n c\u00f2n tr\u00ean s\u1ed5 s\u00e1ch ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi s\u1ed1 t\u00e0i s\u1ea3n th\u1ef1c c\u00f3 \u1edf th\u1eddi \u0111i\u1ec3m t\u01b0\u01a1ng \u1ee9ng. Trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd ph\u1ea3i \u0111\u1ecbnh k\u1ef3 ki\u1ec3m tra s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n, \u0111\u1ed3ng th\u1eddi ph\u1ea3i s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ec3 ki\u1ec3m tra t\u00ecnh h\u00ecnh t\u00e0i s\u1ea3n th\u1ef1c t\u1ebf \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 k\u1ebf to\u00e1n, n\u1ebfu ph\u00e1t hi\u1ec7n c\u00f3 ch\u00eanh l\u1ec7ch ph\u1ea3i t\u00ecm nguy\u00ean nh\u00e2n, x\u1eed l\u00fd v\u00e0 k\u1ecbp th\u1eddi \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 cho ph\u00f9 h\u1ee3p v\u1edbi t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n l\u00e0 c\u00f4ng t\u00e1c li\u00ean quan \u0111\u1ebfn nhi\u1ec1u ng\u01b0\u1eddi, nhi\u1ec1u b\u1ed9 ph\u1eadn\u00a0(kho, qu\u1ef9, ph\u00e2n x\u01b0\u1edfng, c\u1eeda h\u00e0ng, ph\u00f2ng ban&#8230;), kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c l\u1edbn, \u0111\u00f2i h\u1ecfi ho\u00e0n th\u00e0nh kh\u1ea9n tr\u01b0\u01a1ng, do \u0111\u00f3 ph\u1ea3i \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c ch\u1eb7t\u00a0ch\u1ebd. Th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb l\u00e3nh \u0111\u1ea1o, k\u1ebf to\u00e1n tr\u01b0\u1edfng gi\u00fap trong vi\u1ec7c ch\u1ec9\u00a0\u0111\u1ea1o, h\u01b0\u1edbng d\u1eabn nghi\u1ec7p v\u1ee5 cho nh\u1eefng ng\u01b0\u1eddi tham gia ki\u1ec3m k\u00ea, x\u00e1c \u0111\u1ecbnh ph\u1ea1m vi ki\u1ec3m k\u00ea, v\u1ea1ch k\u1ebf ho\u1ea1ch c\u00f4ng t\u00e1c ki\u1ec3m k\u00ea. C\u00f4ng vi\u1ec7c\u00a0ki\u1ec3m k\u00ea \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh theo tr\u00ecnh t\u1ef1 nh\u01b0 sau:<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-size: 12pt; color: #000000; font-family: helvetica, arial, sans-serif;\">1. Quy tr\u00ecnh ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n<\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Vi\u1ec7c ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u00e0ng th\u00e1ng, n\u0103m nh\u1eb1m b\u00e1o c\u00e1o cho ng\u01b0\u1eddi qu\u1ea3n l\u00fd bi\u1ebft \u0111\u01b0\u1ee3c s\u1ed1 l\u01b0\u1ee3ng t\u00e0i s\u1ea3n hi\u1ec7n c\u00f3, t\u00ecnh h\u00ecnh qu\u1ea3n l\u00fd, hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng c\u1ee7a t\u1eebng t\u00e0i s\u1ea3n \u0111\u1ec3 \u0111\u01b0a ra nh\u1eefng quy\u1ebft \u0111\u1ecbnh nh\u01b0 s\u1eeda ch\u1eefa, n\u00e2ng c\u1ea5p, \u0111i\u1ec1u chuy\u1ec3n hay thay th\u1ebf t\u00e0i s\u1ea3n ph\u00f9 h\u1ee3p v\u1edbi n\u0103ng l\u1ef1c t\u00e0i ch\u00ednh, ch\u00ednh s\u00e1ch \u0111\u1ea7u t\u01b0 c\u1ee7a doanh nghi\u1ec7p hay ch\u00ednh s\u00e1ch qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n Nh\u00e0 n\u01b0\u1edbc hi\u1ec7n h\u00e0nh. Nh\u1eb1m qu\u1ea3n l\u00fd t\u1ed1t h\u01a1n c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd tr\u00e1nh th\u1ea5t tho\u00e1t l\u00e0m m\u1ea5t, g\u00e2y h\u01b0 h\u1ecfng, thi\u1ebfu h\u1ee5t trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh doanh nghi\u1ec7p<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Nh\u1eb1m ki\u1ec3m so\u00e1t to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p hi\u1ec7n \u0111ang n\u1eafm gi\u1eef, \u0111\u1ec3 tr\u00e1nh t\u00ecnh tr\u1ea1ng th\u1ea5t tho\u00e1t m\u1ea5t m\u00e1t\u2026<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Ki\u1ec3m tra, ki\u1ec3m k\u00ea t\u1ea5t c\u1ea3 c\u00e1c b\u1ed9 ph\u1eadn ph\u00f2ng ban b\u1ec7 thu\u1ed9c c\u00f4ng ty<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">H\u00e0ng th\u00e1ng:\u00a0tr\u01b0\u1edbc khi k\u1ebft th\u00fac th\u00e1ng k\u1ebf to\u00e1n h\u00e0ng h\u00f3a, nguy\u00ean v\u1eadt li\u1ec7u, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ti\u1ebfn h\u00e0nh ki\u1ec3m k\u00ea, tr\u01b0\u1edbc khi ki\u1ec3m k\u00ea th\u00f4ng b\u00e1o c\u00e1c b\u1ed9 ph\u1eadn t\u1ef1 ki\u1ec3m k\u00ea tr\u01b0\u1edbc 02 ng\u00e0y = &gt; sau \u0111\u00f3 k\u1ebf to\u00e1n s\u1ebd \u0111i ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu l\u1ea1i v\u1edbi c\u00e1c ph\u00f2ng ban v\u1ec1 hi\u1ec7n tr\u1ea1ng t\u00e0i s\u1ea3n<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Cu\u1ed1i n\u0103m:\u00a0Th\u1eddi \u0111i\u1ec3m th\u00e0nh l\u1eadp h\u1ed9i \u0111\u1ed3ng ki\u1ec3m k\u00ea th\u00f4ng th\u01b0\u1eddng v\u00e0o cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh, t\u1ed5 ch\u1ee9c s\u1edf h\u1eefu, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n th\u00e0nh l\u1eadp H\u1ed9i \u0111\u1ed3ng ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n \u0111\u1ec3 th\u1ed1ng k\u00ea, ph\u00e2n lo\u1ea1i t\u00e0i s\u1ea3n; Vi\u1ec7c ki\u1ec3m k\u00ea c\u0169ng c\u00f3 th\u1ec3 t\u1ed5 ch\u1ee9c b\u1ea5t th\u01b0\u1eddng \u0111\u1ec3 ph\u1ee5c v\u1ee5 m\u1ed9t s\u1ed1 m\u1ee5c \u0111\u00edch nh\u1ea5t \u0111\u1ecbnh nh\u01b0 mua b\u00e1n, s\u00e1p nh\u1eadp, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n ho\u1eb7c do y\u1ebfu c\u1ea7u c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-size: 12pt; color: #000000; font-family: helvetica, arial, sans-serif;\">2. Ph\u01b0\u01a1ng ph\u00e1p ti\u1ebfn h\u00e0nh ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n<\/span><\/h2>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Ki\u1ec3m k\u00ea hi\u1ec7n v\u1eadt<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Ki\u1ec3m k\u00ea ti\u1ec1n m\u1eb7t, ch\u1ee9ng phi\u1ebfu c\u00f3 gi\u00e1 v\u00e0 ch\u1ee9ng kho\u00e1n<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Ki\u1ec3m k\u00ea ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng v\u00e0 c\u00e1c kho\u1ea3n thanh to\u00e1n<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span style=\"font-size: 12pt; color: #000000; font-family: helvetica, arial, sans-serif;\">3. Ki\u1ec3m k\u00ea to\u00e0n di\u1ec7n, ho\u1eb7c ki\u1ec3m k\u00ea t\u1eebng ph\u1ea7n<\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><strong>Ki\u1ec3m k\u00ea to\u00e0n di\u1ec7n:<\/strong> L\u00e0 ki\u1ec3m k\u00ea to\u00e0n b\u1ed9 c\u00e1c t\u00e0i s\u1ea3n c\u1ee7a \u0111\u01a1n v\u1ecb (bao g\u1ed3m: t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, v\u1eadt t\u01b0, th\u00e0nh ph\u1ea9m, v\u1ed1n b\u1eb1ng ti\u1ec1n, c\u00f4ng n\u1ee3&#8230;). Lo\u1ea1i ki\u1ec3m k\u00ea n\u00e0y, m\u1ed7i n\u0103m ti\u1ebfn h\u00e0nh \u00edt nh\u1ea5t m\u1ed9t l\u1ea7n tr\u01b0\u1edbc khi l\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n cu\u1ed1i n\u0103m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><strong>Ki\u1ec3m k\u00ea t\u1eebng ph\u1ea7n:<\/strong> L\u00e0 ki\u1ec3m k\u00ea t\u1eebng lo\u1ea1i t\u00e0i s\u1ea3n nh\u1ea5t \u0111\u1ecbnh ph\u1ee5c v\u1ee5 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd. VD nh\u01b0: khi c\u00f3 nghi\u1ec7p v\u1ee5 b\u00e0n giao t\u00e0i s\u1ea3n, khi mu\u1ed1n x\u00e1c \u00a0\u0111\u1ecbnh ch\u00ednh x\u00e1c m\u1ed9t lo\u1ea1i t\u00e0i s\u1ea3n n\u00e0o \u00a0\u0111\u00f3, khi th\u1ea5y c\u00f3 hi\u1ec7n t\u01b0\u1ee3ng m\u1ea5t tr\u1ed9m c\u1eafp \u1edf m\u1ed9t kho n\u00e0o \u0111\u00f3.4. Tr\u00ecnh t\u1ef1 th\u1ee7 t\u1ee5c ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh theo m\u1ed9t s\u1ed1 b\u01b0\u1edbc nh\u01b0 sau<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><strong>B\u01b0\u1edbc 1:\u00a0K\u1ebf to\u00e1n kho th\u00f4ng b\u00e1o cho b\u1ed9 ph\u1eadn s\u1ebd ti\u1ebfn h\u00e0nh ki\u1ec3m k\u00ea tr\u01b0\u1edbc 02 ng\u00e0y<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Tr\u01b0\u1edfng c\u00e1c b\u1ed9 ph\u1eadn tr\u1ef1c ti\u1ebfp s\u1eed d\u1ee5ng v\u00e0 qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Tr\u01b0\u1edfng ph\u00f2ng qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n, v\u00e0 c\u00e1c nh\u00e2n vi\u00ean tr\u1ef1c thu\u1ed9c b\u1ed9 ph\u1eadn ti\u1ebfn h\u00e0nh ki\u1ec3m k\u00ea, k\u00ea bi\u00ean t\u00e0i s\u1ea3n theo bi\u1ec3u m\u1eabu ph\u00f2ng k\u1ebf to\u00e1n cung c\u1ea5p<\/span><\/p>\n<div style=\"text-align: justify;\">\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><strong>B\u01b0\u1edbc 2: Ti\u1ebfn h\u00e0nh ki\u1ec3m k\u00ea t\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c c\u1ee7a c\u00f4ng ty<\/strong><\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Sau 02 ng\u00e0y k\u1ebf to\u00e1n s\u1ebd tr\u1ef1c ti\u1ebfp \u0111\u1ebfn t\u1eebng c\u00e1c b\u1ed9 ph\u1eadn \u0111\u1ed1i chi\u1ebfu ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n \u0111\u1ed1i chi\u1ebfu v\u1edbi b\u1ea3n do c\u00e1c b\u1ed9 ph\u1eadn cung c\u1ea5p<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Ti\u1ebfn h\u00e0nh ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n c\u1ee7a \u0111\u01a1n v\u1ecb, b\u1ed9 ph\u1eadn tr\u1ef1c ti\u1ebfp s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n ti\u1ebfn h\u00e0nh ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n v\u00e0o th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac th\u00e1ng ho\u1eb7c th\u1eddi \u0111i\u1ec3m c\u1ee5 th\u1ec3 nh\u1eb1m ph\u1ee5c v\u1ee5 cho m\u1ee5c \u0111\u00edch nh\u1ea5t \u0111\u1ecbnh theo quy ch\u1ebf ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00f4ng ty.<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Vi\u1ec7c ki\u1ec3m k\u00ea ph\u1ea3i d\u1ef1a tr\u00ean s\u1ed1 l\u01b0\u1ee3ng t\u00e0i s\u1ea3n th\u1ef1c t\u1ebf hi\u1ec7n c\u00f2n l\u01b0u gi\u1eef, c\u00f2n ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng, t\u00e0i s\u1ea3n \u0111ang l\u01b0u tr\u1eef t\u1ea1i kho ch\u01b0a qua s\u1eed d\u1ee5ng, t\u00e0i s\u1ea3n \u0111\u00e3 qua s\u1eed d\u1ee5ng \u0111ang b\u1ea3o qu\u1ea3n ch\u1edd s\u1eeda ch\u1eefa, c\u1ea3i t\u1ea1o n\u00e2ng c\u1ea5p, nh\u1eefng t\u00e0i s\u1ea3n nh\u1eadn gi\u1eef &#8211; g\u1eedi tr\u00f4ng gi\u1eef h\u1ed9 th\u1ed1ng k\u00ea v\u00e0 theo d\u00f5i ri\u00eang v\u00ec \u0111\u1ea7y l\u00e0 nh\u1eefng t\u00e0i s\u1ea3n kh\u00f4ng thu\u1ed9c s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p nh\u01b0 t\u00e0i s\u1ea3n c\u00e1 nh\u00e2n, t\u00e0i s\u1ea3n do b\u00ean ngo\u00e0i g\u1eedi tr\u00f4ng gi\u1eef t\u1ea1m th\u1eddi.<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><strong>B\u01b0\u1edbc 3: T\u1ed5ng h\u1ee3p v\u00e0 th\u1ed1ng k\u00ea s\u1ed1 li\u1ec7u<\/strong><\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">C\u0103n c\u1ee9 k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n th\u1ef1c t\u1ebf t\u1ea1i b\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng v\u00e0 k\u1ebf to\u00e1n theo b\u1ea3ng bi\u1ec3u ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m t\u00e0i s\u1ea3n, m\u1ee5c \u0111\u00edch ki\u1ec3m k\u00ea nh\u01b0ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00e1c n\u1ed9i dung ch\u1ee7 y\u1ebfu \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 t\u00ecnh h\u00ecnh qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n n\u1ed9i b\u1ed9 g\u1ed3m:<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">T\u00e0i s\u1ea3n th\u1eeba, thi\u1ebfu;<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Ch\u00eanh l\u1ec7ch s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb gi\u1eefa s\u1ed5 s\u00e1ch v\u00e0 th\u1ef1c t\u1ebf:<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">T\u00e0i s\u1ea3n c\u1ea7n s\u1eeda ch\u1eefa, n\u00e2ng c\u1ea5p, \u0111i\u1ec1u chuy\u1ec3n n\u1ed9i b\u1ed9&#8230;<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">T\u00e0i s\u1ea3n c\u1ea7n thanh l\u00fd: do h\u01b0 h\u1ecfng, chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn, ti\u00eau hao nhi\u1ec1u nhi\u00ean li\u1ec7u, n\u0103ng l\u01b0\u1ee3ng, kh\u00f4ng hi\u1ec7u qu\u1ea3 \u2026<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><strong>B\u01b0\u1edbc 4: X\u1eed l\u00fd s\u1ed1 li\u1ec7u, l\u1eadp B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">\u0110\u00e1nh gi\u00e1 t\u00ecnh h\u00ecnh qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n trong t\u1ed5 ch\u1ee9c n\u00f3i chung;<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">S\u1ed1 li\u1ec7u ch\u00eanh l\u1ec7ch gi\u1eefa ki\u1ec3m k\u00ea th\u1ef1c t\u1ebf v\u00e0 s\u1ed1 li\u1ec7u theo d\u00f5i c\u1ee7a c\u00e1c b\u1ed9 ph\u1eadn: nguy\u00ean nh\u00e2n, l\u00fd do, bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c;<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">L\u1eadp k\u1ebf ho\u1ea1ch s\u1eeda ch\u1eefa, n\u00e2ng c\u1ea5p, b\u1ea3o tr\u00ec, \u0111i\u1ec1u chuy\u1ec3n: tr\u00ean c\u01a1 s\u1edf nguy\u00ean nh\u00e2n c\u1ee5 th\u1ec3 do b\u1ed9 ph\u1eadn tr\u1ef1c ti\u1ebfp s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n b\u00e1o c\u00e1o.<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Th\u1ed1ng k\u00ea, ph\u00e2n lo\u1ea1i t\u00e0i s\u1ea3n \u0111\u1ec1 ngh\u1ecb thanh l\u00fd: tr\u00ean c\u01a1 s\u1edf nguy\u00ean nh\u00e2n c\u1ee5 th\u1ec3 do b\u1ed9 ph\u1eadn tr\u1ef1c ti\u1ebfp s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n b\u00e1o c\u00e1o.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><strong>Ki\u1ebfn ngh\u1ecb sau khi ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Ch\u1ebf \u0111\u1ed9 lu\u00e2n chuy\u1ec3n, l\u01b0u gi\u1eef h\u1ed3 s\u01a1 gi\u1eefa c\u00e1c b\u1ed9 ph\u1eadn;<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Ch\u1ebf \u0111\u1ed9 b\u1ea3o tr\u00ec, b\u1ea3o h\u00e0nh, s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n;<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Ki\u1ebfn ngh\u1ecb x\u1eed l\u00fd ch\u00eanh l\u1ec7ch s\u1ed1 li\u1ec7u;<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Giao tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n, kh\u1eafc ph\u1ee5c<\/span><\/li>\n<\/ul>\n<\/div>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><strong>Vai tr\u00f2 c\u1ee7a k\u1ebf to\u00e1n trong qu\u00e1 tr\u00ecnh ki\u1ec3m k\u00ea<\/strong><\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">L\u00ean k\u1ebf ho\u1ea1ch ki\u1ec3m k\u00ea, d\u1ef1 tr\u00f9 nh\u1eefng m\u1eb7t h\u00e0ng n\u00e0o s\u1ebd ki\u1ec3m k\u1ec3.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Gi\u00e1m s\u00e1t ki\u1ec3m k\u00ea, \u0111\u1ed1i chi\u1ebfu s\u1ed1 th\u1ef1c t\u1ebf v\u00e0 s\u1ed1 tr\u00ean s\u1ed5 s\u00e1ch<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">T\u1ed5ng h\u1ee3p k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea, ra b\u00e1o c\u00e1o ki\u1ec3m k\u00ea v\u00e0 \u0111\u1ec1 ngh\u1ecb h\u01b0\u1edbng x\u1eed l\u00fd ch\u00eanh l\u1ec7ch.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/quy-dinh-ve-kiem-ke-tai-san-theo-luat-ke-toan-2015\/\">Quy \u0111\u1ecbnh v\u1ec1 ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n theo Lu\u1eadt k\u1ebf to\u00e1n 2015<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/bao-quan-luu-tru-tai-lieu-ke-toan-theo-luat-ke-toan-2015\/\">Quy \u0111\u1ecbnh v\u1ec1 B\u1ea3o qu\u1ea3n, l\u01b0u tr\u1eef t\u00e0i li\u1ec7u k\u1ebf to\u00e1n theo Lu\u1eadt k\u1ebf to\u00e1n 2015<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/mau-bien-ban-kiem-ke-tscd-mau-so-05-tscd-theo-thong-tu-2002014tt-btc\/\">M\u1eabu Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea TSC\u0110 M\u1eabu s\u1ed1 05 \u2013 TSC\u0110 theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n l\u00e0 m\u1ed9t trong s\u1ed1 c\u00e1c c\u00f4ng vi\u1ec7c quan tr\u1ecdng trong vi\u1ec7c chu\u1ea9n b\u1ecb b\u00e1o c\u00e1o cu\u1ed1i n\u0103m c\u1ee7a m\u1ed7i k\u1ebf to\u00e1n. H\u00e3y c\u00f9ng Centax t\u00ecm hi\u1ec3u c\u00e1c v\u1ea5n \u0111\u1ec1 \u0111\u00e1ng l\u01b0u t\u00e2m trong vi\u1ec7c ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n<\/p>\n","protected":false},"author":7,"featured_media":16205,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1992,4007],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/16150"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=16150"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/16150\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/16205"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16150"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16150"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}